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(ii) Breach of the restrictions on use within six years of the dedication shall <br /> result in a rollback of four years from the date of the breach. <br /> (iii) Breach of the restrictions on use within seven years of the dedication shall <br /> result in a rollback of three years from the date of the breach. <br /> (iv) Breach of the restrictions on use within eight or nine years of the <br /> dedication shall result in a rollback of two years from the date of the <br /> breach. <br /> (4) The additional taxes and penalties due and owing shall be a paramount lien <br /> upon the property as provided for by this chapter. <br /> (h) The director may cancel a dedication without rollback taxes or penalties in the event <br /> of any of the following: <br /> (1) A recognized natural disaster beyond the farmer's control; [or] <br /> (2) The land can no longer be used for the dedicated agricultural use; or <br /> (3) The death or severe disability of the principal farmer such that the farm <br /> operation cannot continue. Corporations and partnerships are not eligible for <br /> this death or severe disability exemption." <br /> SECTION 6. Chapter 19, article 8, of the Hawai`i CountyCode 1983 (2016 Edition, as <br /> p <br /> amended), is amended by adding a new section to be appropriately designated and to read as <br /> follows: <br /> "Section 19- . Short-term commercial agricultural use dedication. <br /> (a) A special land reserve is established to enable the owner of any parcel of land, or lessee of <br /> a recorded agricultural lease with a minimum of three years remaining on the lease at time <br /> of petition,to dedicate the land for a specific short-term commercial agricultural use, and to <br /> have the value of the land assessed in such use for a period of three years, or in the case of <br /> a recorded agricultural lease the term of the lease up to three years,provided: <br /> (1) The land dedicated for commercial activity must be used on a continuous and regular <br /> basis for intensive agriculture, orchards, feed crops and fast rotation forestry, pasture <br /> and slow rotation forestry, or diversified agriculture and have a minimum lot size per <br /> farm operation as determined by the minimum lot size schedule for that dedicated <br /> category of commercial activity as provided for in the administrative rules and <br /> regulations of the department, except where the dedication petition indicates a <br /> commercially viable agricultural operation on a smaller lot; <br /> (2) The land dedicated for short-term commercial agriculture use for intensive <br /> agriculture, orchards, or diversified agriculture is fallow for no more than one out of <br /> every three years of the dedication period, except when greater fallow periods are <br /> necessary as described in the dedication petition; <br /> (3) The land dedicated for short-term commercial agricultural use for intensive <br /> agriculture, orchards, or diversified agriculture shall not grow any crops identified by <br /> the State department of agriculture as a noxious weed; and <br /> (4) The land is within a County zoned district of agricultural, residential and agricultural, <br /> family agricultural, intensive agricultural, agricultural project district, or any other <br /> County zoned district meeting with the approval of the director of planning. <br /> (b) Determining agricultural use value. <br /> 7 <br />